La aplicación de coeficientes de estimación presuntiva del impuesto a la renta y la elusión fiscal en el Ecuador

The objective of this research work was to analyze the purpose and applicability of the presumptive estimation coefficients of the income tax in Ecuador, as well as to assess their impact on tax avoidance and their implementation in the year 2023. The importance of these was raised. coefficients as a tool to determine the tax base in cases where taxpayer accounting is insufficient or non-existent. Using an inductive, descriptive and analytical methodology, the study examined the current legal framework, perceptions of equity and the possible consequences of the implementation of the coefficients. Techniques for gathering theoretical information and interviews were used, allowing a comprehensive vision of the different actors involved to be obtained. The results indicated that, although the coefficients can be effective in ensuring adequate collection, their application can generate incentives for tax avoidance if it is perceived as disproportionate. It was concluded that it is essential to continuously update and adjust the coefficients to reflect real economic conditions and guarantee equity in the tax system. In addition, it was recommended to improve transparency in the determination of these coefficients and strengthen the review and appeal mechanisms to protect the rights of taxpayers. These changes are necessary to ensure that the tax system complies with the principles of justice and equity established in Ecuadorian legislation

• Hovedforfatter: Punina Valencia, Santiago David (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2025
• Fag: DERECHO; ELUSIÓN FISCAL; ADMINISTRACIÓN TRIBUTARIA; IMPUESTO A LA RENTA
• Online adgang: https://dspace.unl.edu.ec/jspui/handle/123456789/32021